West Virginia legislation · 2026 Regular Session
West Virginia HB5459: Relating to a tax on managed care organizations
Status: Signed into law, March 27, 2026
What the bill says
An act to amend and reenact §11-27-10a of the Code of West Virginia, 1931, as amended, relating to the health care provider tax on managed care organizations. ARTICLE 27. HEALTH CARE PROVIDER TAXES. §11-27-10a. Imposition of tax on managed care organizations. (a) Imposition of tax. -- For the privilege of holding a certificate of authority within this state to establish or operate a "health maintenance organization" pursuant to §33-25A-4 of this code (hereinafter "certified HMO"), there is hereby levied and shall be collected from every such certified HMO an annual broad-based health care-rela.
From the enrolled text, March 11, 2026:
AN ACT to amend and reenact §11-27-10a of the Code of West Virginia, 1931, as amended, relating to the health care provider tax on managed care organizations. ARTICLE 27. HEALTH CARE PROVIDER TAXES. §11-27-10a. Imposition of tax on managed care organizations. (a) Imposition of tax. -- For the privilege of holding a certificate of authority within this state to establish or operate a "health maintenance organization" pursuant to §33-25A-4 of this code (hereinafter "certified HMO"), there is hereby levied and shall be collected from every such certified HMO an annual broad-based health care-related tax. (b) Rate and measure of tax. (i) Beginning July 1, 2027, the tax imposed by this section shall be two and one-half percent of each certified HMO's gross premiums written in this state during each calendar quarter. The tax rate in this subsection applies uniformly to all certified HMOs regardless of their share of Medicaid, Medicare, commercial, or non-Medicaid membership. The tax imposed in this section does not apply to Medicare Advantage plans, a health plan issued by the West Virginia Public Employees Insurance Agency or a plan issued pursuant to the Federal Employees Health Benefits Act of 1959 (Public Law 86-382) to the extent the imposition of the tax under this section is preempted pursuant to 5 U.S.C. § 8909(f). (c) Definitions. -- (1) "Managed …